Klein Enterprises, which has three departments, recently reported the following results:

	A	B	C
Sales revenue	$12,000	$48,000	$40,000
Less: Operating costs	11,400	59,800	50,500
Operating income (loss)	$600	$(11,800)	$(10,500)

The company incurred variable operating costs as well as $25,000 of fixed operating costs. The $25,000 amount was allocated to A, B, and C on the basis of sales revenue and is included in the cost figures noted above. Which department(s), if any, should be closed if none of the fixed operating costs can be avoided

: